Abstract: The return of meltage fees to the public coffers was a very important fiscal reform carried out during the Yongzheng reign. However, when the reform was originally implemented, it was not a formal system. This article explores the stages of the reform and points out that in the thirteenth year of the Qianlong Reign the reform was fully institutionalized. This institutionalization marked the successful completion of the central government's gradual exertion of control over local finances.